Break-even analysis worksheet with answers

Free printable Break-even analysis worksheet: 6 problems from easy to exam level, with an answer key. Print it or save it as a PDF.

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1.Easy
sales€revenuetotal costfixed costsales = ?

A shop has fixed costs of €90 000 per year. Its variable costs are 55% of sales revenue. What sales revenue S does it need per year to break even?

F = €90 000variable costs = 55% · S
S = €
2.Easy
Q€revenuetotal costfixed costQ = ?

A company sells a product for €51 per unit. The variable cost is €45 per unit and fixed costs are €30 000 per month. How many units Q must it sell per month to break even?

F = €30 000p = €51v = €45
Q = units
3.Medium
Q€revenuetotal costfixed cost2400

A company sells 2 400 units at €30 each. The variable cost is €20 per unit and fixed costs are €15 000. Find the degree of operating leverage DOL at this sales level.

Q = 2 400p = €30v = €20F = €15 000
DOL =
4.Medium
Q€revenuetotal costfixed costQ = ?

A product sells for €9 with a variable cost of €4 per unit. Fixed costs are €2 500 per month and profit is taxed at 20%. How many units Q must be sold per month to earn €1 000 after tax?

p = €9v = €4F = €2 500T = 20%after-tax profit = €1 000
Q = units
5.Hard
F = €19 800, Q = ?sales mix3 × Ap = €18v = €152 × Bp = €27v = €15

A company sells two products. Product A sells for €18 with a variable cost of €15; product B sells for €27 with a variable cost of €15. They sell in a fixed mix of 3 units of A for every 2 of B. Fixed costs are €19 800 per month. Find the total number of units Q (A and B together) needed to break even.

pA = €18, vA = €15pB = €27, vB = €15A : B = 3 : 2F = €19 800
Q = units
6.Hard
Q€revenuetotal costfixed costBE

A product sells for €29 per unit, with a variable cost of €25 per unit and fixed costs of €16 000 per year. Budgeted sales are 4 800 units. Find the margin of safety MS as a percentage of budgeted sales.

F = €16 000p = €29v = €25budget = 4 800
MS = %

Answer key

  1. 1. S = 200000 €
  2. 2. Q = 5000 units
  3. 3. DOL = 2.667
  4. 4. Q = 750 units
  5. 5. Q = 3000 units
  6. 6. MS = 16.67 %

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